§ 7–114
Statutes in effect as of October 1, 2026.
Md. Code Ann., Crim. Law § 7-114 (2026)
Title 7. Theft and Related Crimes
Subtitle 1. Crimes Involving Theft
§ 7–114LinkCopy Citation
(a)
(1)
In this section, “revenue officer” means an officer with the duty to collect revenue due to the State, a county, or other governmental entity.
(2)
“Revenue officer” includes:
(i)
a clerk;
(ii)
a notary public;
(iii)
a register of wills;
(iv)
a sheriff; and
(v)
a tax collector.
(b)
A revenue officer may not willfully detain and neglect to pay money due to the State, a county, or other governmental entity into the Treasury of the State or a county or to another revenue officer authorized to receive the money longer than:
(1)
60 days after the date specified by law for the revenue officer to make payment; or
(2)
6 months after the date that the money is collected, if the law does not specify a date for the revenue officer to make payment.
(c)
(1)
A revenue officer who violates this section is guilty of the misdemeanor of defalcation.
(2)
On conviction, and unless the revenue officer pays the amount in default sooner, a revenue officer who violates this section:
(i)
for each violation, is subject to imprisonment for not less than 1 year and not exceeding 5 years; and
(ii)
is subject to any other penalty provided by law.
(d)
A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article.
(e)
In a prosecution under this section, a certificate of the Comptroller of the State or of a revenue officer of a county showing that the defendant is a defaulter is admissible as prima facie evidence of defalcation under this section.